share premium

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Related to share premiums: Capital surplus, Additional Paid In Capital

share premium

the proceeds from issuing SHARES at a price higher than their PAR VALUE or present market value. Such proceeds are added to a JOINT-STOCK COMPANY'S revenue RESERVES.

share premium

the proceeds from issuing SHARES at a price higher than their NOMINAL VALUE or present market value. Such proceeds are added to a JOINT-STOCK COMPANY's revenue RESERVES. See SHARE ISSUE.
References in periodicals archive ?
The pool members share premiums, losses and expenses, with Merrimack responsible for half; Cambridge, 35%; and Bay State, 15%.
"A considerable amount of listed shares are held by UK pension funds, and the inflated share premiums gained will help bolster these schemes significantly."